Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Franklin County DIAL/SELF, Inc., and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Franklin County DIAL/SELF, Inc., it is not intended to and does not present the consolidated financial position, change in net assets, or cash flows of Franklin County DIAL/SELF, Inc.
The schedule of expenditures of federal awards is prepared on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization did not pass-through any federal funds to a subrecipient in 2025.
The Organization has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for certain contracts. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for other contracts.